STRATEGIC DIAGNOSTICS INC/DE/
8-K, 1997-02-05
MISCELLANEOUS CHEMICAL PRODUCTS
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                          SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C. 20549
                                           
                                           
                                       FORM 8-K
                                    CURRENT REPORT
                                           
                        PURSUANT TO SECTION 13 OR 15(d) OF THE
                           SECURITIES EXCHANGE ACT OF 1934
                                           
                                           
                                           
                                           
         Date of Report (Date of earliest event reported):  January 29, 1997
                                           
                                           
                                           
                              STRATEGIC DIAGNOSTICS INC.
                    (Exact name of issuer as specified in charter)
                                           
                                           
                                           
                                           
         Delaware                       0-68440             56-1581761
(State or Other Jurisdiction          (Commission        (I.R.S. Employer
    of Incorporation or                  file             Identification
       Organization)                    number)               Number)
                                          
                                          
                                           
                                           
                                   128 Sandy Drive
                               Newark, Delaware  19713
                       (Address of principal executive offices)
                                           
                                           
                                    (302) 456-6789
                 (Registrant's telephone number, including area code)
                                           
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Item 4.  Changes in Registrant's Certifying Accountant.
                                           
     KPMG Peat Marwick LLP was previously the principal accountant for 
Strategic Diagnostics Inc. (formerly known as EnSys Environmental Products, 
Inc.) (the "Company"). On December 30, 1996, Strategic Diagnostics Inc. 
("SDI") merged with and into the Company. The Company was subsequently 
renamed "Strategic Diagnostics Inc." On January 29, 1997, the Company 
determined to terminate KPMG Peat Marwick LLP's appointment as principal 
accountants of the Company and to engage Arthur Andersen LLP as the Company's 
independent accountants.  Arthur Andersen LLP had been SDI's independent 
accountants. The decision to engage Arthur Andersen LLP and to terminate KPMG 
Peat Marwick LLP was subsequently recommended to and approved by the board of 
directors on January 29, 1997.
                                           
     In connection with the audits of the three fiscal years ended December 
31, 1995, there were no disagreements with KPMG Peat Marwick LLP on any 
matter of accounting principles or practices, financial statement disclosure, 
or auditing scope or procedures, which disagreements if not resolved to their 
satisfaction would have caused them to make reference in connection with 
their opinion to the subject matter of the disagreement. 
                                           
     The audit reports of KPMG Peat Marwick LLP on the consolidated financial 
statements of the Company as of December 31, 1995 and 1994, and for each of 
the years in the three-year period ended December 31, 1995, did not contain 
any adverse opinion or disclaimer of opinion, nor were they qualified or 
modified as to uncertainty, audit scope, or accounting principles, except as 
follows:
                                           
     KPMG Peat Marwick LLP's report dated February 16, 1996 refers to the 
adoption by the Company of Statement of Financial Accounting Standards No. 
115 "Accounting for Certain Investments in Debt and Equity Securities" on 
January 1, 1994.
                                           
     The Company has requested that KPMG Peat Marwick LLP furnish it with a 
letter addressed to the Securities and Exchange Commission stating whether or 
not it agrees with the above statements. A copy of such letter, dated 
February 5, 1997 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

                                        Page 2

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Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.
                                           
Exhibit No.                   Description
- -----------                   -----------

   16.1             Letter from KPMG Peat Marwick LLP 

                                        Page 3

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                                      SIGNATURE
                                           
     Pursuant to the requirements of the Securities Exchange Act of 1934, the 
Registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.
                                           
                                           
                                           STRATEGIC DIAGNOSTICS INC.
                                           
Date: February 5, 1997                     By: /s/ Gregory J. Bell
                                               --------------------------
                                               Gregory J. Bell
                                               Vice President-Finance and
                                               Chief Financial Officer 

                                        Page 4



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                                    EXHIBIT INDEX
                                           
Exhibit
  No.                                 Description
- -------                               -----------    
 16.1                      Letter from KPMG Peat Marwick LLP

                                        Page 5






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                                                                   Exhibit 16.1


   KPMG Peat Marwick LLP

   150 Fayetteville Street Mall   Telephone 919 664 7100   Telefax 919 664 7250
   Suite 1200
   Post Office Box 29543
   Raleigh, NC  27828-0543





                                                               February 5, 1997


Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:

We were previously principal accountants for EnSys Environmental Products, Inc. 
(now doing business as Strategic Diagnostics, Inc.) and, under the date of 
February 16, 1996, we reported on the consolidated financial statements of 
EnSys Environmental Products, Inc. and subsidiary as of and for the years 
ended December 31, 1995 and 1994. On January 29, 1997, our appointment as 
principal accountants was terminated. We have read Strategic Diagnostics, 
Inc.'s statements included under Item 4 of its Form 8-K dated January 29, 
1997, and we agree with such statements, except that we not in a position to 
agree or disagree with Strategic Diagnostics, Inc.'s statement that the 
change was approved by the Board of Directors.


                                          Very truly yours,


                                         /s/ KPMG Peat Marwick LLP
                                        ---------------------------
                                             KPMG Peat Marwick LLP




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